Tohoku Gakuin University

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Graduate Schools Graduate School of Law

List of past master's theses

2025年

full name Thesis title
Excitement of birth A Consideration of the Principle of Tax Fairness and Fair Value Assessment in Inheritance Tax Law
—Focusing on an examination of the framework of the Supreme Court's judgment of April 19, 2022—
Aoi Okuyama Possibility of legal protection for same-sex couples under the theory of common-law marriage
Sho Chonan A Consideration of Article 34, Paragraph 2 of the Corporation Tax Law
—Focusing on examining the "unreasonably high portion" of executive compensation—
Junrin Yahaba Legal regulations concerning equal pay for equal work

2024年

full name Thesis title
Kanata Ito A study on the factors influencing fluctuations in youth policy budgets in contemporary Japan.
—Targeting designated cities—
Atsushi Sanbonsuga A Consideration of Personal Deductions under Income Tax Law
—Using spousal deduction, widow's deduction, and single-parent deduction as examples—
Yasumasa Matsuzaki "A Consideration of the Autonomy of Local Assemblies"

2023年

full name Thesis title
Hideki Sato Challenges of the Miyagi Prefecture Public-Private Partnership Project for Integrated Water and Sewerage Systems under the PFI Law
Saka Haga Examination of the Crime Plan Progress Crime
Yuji Manabe A Consideration of the Provisions for Disallowing Transactions and Calculations under Corporate Tax Law
Yuma Meguro Taxpayer's intent in denying tax avoidance

2022年

full name Thesis title
Kazuo Kami Input tax credit and taxpayer protection under the Consumption Tax Law
Sewa Taiga The Role of Labor Relations Commissions in Labor Disputes and Current Challenges
Manabu Taniuchi Issues concerning property valuation under inheritance tax law
Hiroyuki Nihei Issues concerning the valuation of unlisted shares – focusing on valuation at the time of transfer –

2021年

full name Thesis title
Nagisa Iwai An Examination of "Double Taxation" from the Intersection of Inheritance Tax Law and Income Tax Law – Focusing on "Double Taxation" on Unrealized Gains on Inherited Real Estate –
Tsukasa Fushimi A Consideration of the Criteria for Determining the Unfairness Requirement under Article 132 and Article 132-2 of the Corporation Tax Law

2020年

full name Thesis title
Naoto Murata The intersection of the inheritance tax system and the adoption system—whether there is a rational basis for distinguishing between biological children and adopted children as defined in Article 15, Paragraph 2 of the Inheritance Tax Law—

2019年

full name Thesis title
Takahiro Kamio Changes in the appeals system under tax law and its challenges
Azusa Hoshi A consideration of the scope of application of Article 9 of the Inheritance Tax Law.
Yuichi Yanagiya Issues concerning the payment of executive retirement benefits in family-owned companies

2017年

full name Thesis title
Harumi Sagawa A Study on the Structural Problems of Taxation on Favorable Issuance of New Shares under Corporate Tax Law: Focusing on Friendly Corporate Acquisitions as a Case Study
Akira Sasaki Hate speech and freedom of expression
Keiji Tsuda Taxation of compensation payments for nuclear power plant accidents and how to address them
Tatsu Nakazawa Disparities in working conditions between regular and non-regular workers—focusing on Article 20 of the Labor Contract Act—

2016年

full name Thesis title
Fujiko Abe The content of the duty of care required of nurses: The scope of application of the principle of trust in team-based healthcare.

2015年

full name Thesis title
Atsuko Gunji Workplace Harassment and Employer Responsibilities: Focusing on the Specific Content of the Duty to Ensure a Healthy Workplace Environment
Shigeki Chiba Feasibility of preserving evidence for medical documents, etc.

2014年

full name Thesis title
Urayama Kazutoyo The significance and function of the notice of dismissal system in labor-management relations

2013年

full name Thesis title
Toshihiro Umezu Capitalization of Corporate Debt and Corporate Taxation: The Nature and Tax implications of Debt-Equity Swaps

2012年

full name Thesis title
Hidehito Goto Examination of eligibility under corporate reorganization tax regulations
Toshiyuki Watanabe A Consideration of the Principle of Final Accounting in Corporate Tax Law

2011年

full name Thesis title
Jun Honda Employer's authority and limitations regarding the collection of worker information in the workplace

2010年

full name Thesis title
Endo Fumihiro A Consideration of the Influence of the Victim's Predisposition on the Amount of Damages
Ryota Sugai A Consideration of the Establishment of a Private Enforcement System in Mortgage Rights: Triggered by the Revision of French Security Laws
Manabu Matsuzawa Issues in regulating copyright infringement on the internet

2009年

full name Thesis title
Yuko Sakai Qualifications for becoming a legal guardian
Nobuyuki Sasaki The rise of "non-partisan" governors in recent years and the reasons behind it: From the perspectives of political distrust and decentralization.

2008年

full name Thesis title
Keiji Abe A Consideration of Corporate Taxation and Member Taxation: Triggered by the Creation of "Limited Liability Partnerships" and "Limited Liability Companies"
Shohei Sato The Obligation of Citizens to Appear and Serve as Judges under the Lay Judge System: Focusing on Reasons for Declining and Compensation
Ken Miyagawa Legal Considerations Regarding the Taxation of Executive Compensation: The Intersection of Corporate Tax Law and Company Law
Machiya Ryu A Consideration of Violations of Obligations in Exclusive Use Areas—Focusing on Restrictions on Exclusive Use Areas—

2007年

full name Thesis title
Yoko Abe Disciplinary dismissal and ordinary dismissal
Yasuhiro Kudo The process and challenges of establishing the lay judge system
Kensaku Sakai A Consideration of the Right to Self-Determination Regarding the Legal Interest of Life: On the (Criminal) Legal Permissibility of Suicide and Euthanasia Cases
Yosuke Hayasaka A Study on the Relationship Between the Transfer of Rights and the Requirements for Asserting Rights Against Third Parties in a Security Arrangement of Collective Claims—Following the Supreme Court Judgment of November 22, 2001—
Masayuki Taguchi Regarding the legal nature of the Medical Observation Act for Mentally Ill Persons, etc.

2006年

full name Thesis title
Ai Miura On the crime of rape—focusing on the UK Sexual Offenses Act—
Mai Nishimura A Consideration of Mistaken Excessive Self-Defense: Focusing on Sentence Reduction or Exemption

2005年

full name Thesis title
Osamu Ito History of the enactment of the extradition order (Article 83 of the Civil Execution Act) and changes in its interpretation and application.
Kazuhiro Jūnimura Relationship between reduction in director compensation and changes in job duties
Akinori Takagi Regarding the defense of abuse of rights in relation to promissory notes
Koichi Takahashi Information Disclosure Obligations in the Franchise Agreement Conclusion Process: From the Perspective of the Business Transaction Nature of Franchise Agreements
Shunichi Igarashi Basic research on the recent increase in second-generation politicians in Japan and the evaluation of this phenomenon.

2003年

full name Thesis title
Kazuyuki Kaida Problems and possibilities for realizing leasehold rights as collateral
Koji Shibuya The Optionalization of Company Law and the Transformation of Shareholder Status: Focusing on Voting Rights Restricted Shares under the 2001 Amendment to the Commercial Code
Tomio Takeda Uninsured status of "work-related accidents" and the Constitution—Focusing on directors and other personnel covered by government-managed health insurance—
Hideo Tabata Intertwining concepts in the inheritance section of the Civil Code and the inheritance tax law.
Yamaga Shiho The impact of the Supreme Court's unconstitutional ruling on the Diet and the Cabinet
Takayuki Oyama The Functions and Powers of Shareholder Meetings: An Examination Based on the Evolution of Resolutions at Shareholder Meetings in Large Companies

2002年

full name Thesis title
Ikuyo Kuribayashi Protection of the Elderly and the Adult Guardianship System—Focusing Particularly on the Voluntary Guardianship System—
Wataru Sato A study on the transfer of real estate property rights, specifically regarding transferees from bad-luck parties and the definition of "third party" under Article 177 of the Civil Code.
Tomoyuki Hoshi A Comparative Study of the Influence of Confucianism on Japanese and Korean Politics: Focusing on the Tokugawa Shogunate and the Joseon Dynasty
Hiromi Watanabe The adult guardianship system and related matters

2001年

full name Thesis title
Hideyuki Onoue Asset management and personal care for the elderly: The new adult guardianship system and future prospects.
Wakana Kakumoto Criteria for Determining Criminal Responsibility: The Relationship Between Schizophrenia and Criminal Responsibility
Kiyoka Kaneko A Study of the Contribution System: Current Status and Problems Surrounding the Recognition of Contributions
Katsuyuki Kudo Legal Considerations Regarding User Bankruptcy in Finance Lease Agreements, Particularly in Corporate Reorganization Proceedings
Makiko Kondo The evidentiary value and probative power of DNA testing
Hisao Masui Regarding the validity of the transfer of medical fee receivables that will arise in the future.
Masamitsu Ashino On the Collateral Function of Set-Off: A Consideration from the Perspective of a Banking Practitioner
Toshio Kaketa Duty of care required of directors of financial institutions

2000年

full name Thesis title
Aya Ozeki New Developments in UN Peacekeeping Operations: Focusing on the Case of Somalia
Akio Kanno Conditional Relations Theory
Yasuhiro Kikuchi Regarding auditing systems in the United States and Japan
Hirotoshi Sato The Constitutional Possibilities of Multiculturalism: Using the Concept of "Ethnicity" in the Modern Nation-State as a Material
Takanori Watanabe New share issuance involving a power struggle and the rescue of minority shareholders

1999年

full name Thesis title
Reiko Otsuki The creation and admissibility of statements made by foreign suspects as evidence: Current status and issues in case law and academic theories.
Junko Shibuya Historical changes and future direction of operational audit authority in corporate auditor audits.
Yoko Shoko The principle of non-recognition in the state recognition system—in relation to the issues of "Manchukuo" and "Southern Rhodesia" recognition—
Hisanori Suzuki A Study of Bank Transaction Agreements: Focusing on Bill Discounting and Bill Repurchase Rights

1998年

full name Thesis title
Maki Saito Issues surrounding the care and property management of the elderly (including those lacking legal capacity)
Kiyoshi Sato A Consideration of the Future of Juvenile Law: The Issue of Prosecutor Involvement and the Concept of "Protection"
Yuji Watanabe Shareholder derivative suits and the business judgment rule
Kiyotaka Aoyagi Regarding employment issues for people with disabilities

1997年

full name Thesis title
Kazuhisa Onodera The need for protection of the decision-making capacity of the elderly in financial transactions
Eri Kodaira Issues concerning the securing of payment claims by contractors in construction contracts
Akira Takahashi A Consideration of Educational Freedom
Tetsushige Wakamatsu A Consideration of the Status of a Bad-Fact Transferee from a Good-Fact Third Party as Relating to Article 94, Paragraph 2 of the Civil Code

1996年

full name Thesis title
SATO, Atsushi Legal Issues of the Fixed-Term Land Lease System
Yoko Hosokawa A Consideration of Legitimate Portions
Yutaka Kikuchi Civil remedies for victims of organized crime – Civil measures to eradicate organized crime –

1995年

full name Thesis title
Akiko Sasaki A Study on Payment to Quasi-Possessors of Claims: Focusing on Bank Transactions
Noriko Fujii About the Vienna Convention and the Montreal Protocol

1993年

full name Thesis title
Yuriko Sato Employers' "Duty of Care for Safety" and "Duty of Care for Health" in Labor Contracts: In Light of the Issue of Death from Overwork

1991年

full name Thesis title
Toshiyuki Maeguchi Pennsylvania Anti-Hijacking Act: From First-Generation Laws to Second-Generation Laws

1990年

full name Thesis title
Chie Sato Buildings and statutory surface rights subject to joint mortgages along with land—from the perspective of real estate appraisal theory for collateral valuation—
Shinji Tanno Regarding aggravated crimes resulting from the outcome and causal relationships
Hiroyuki Suzuki The principle of legality in state recognition—a modification of the principle of effectiveness—

1989年

full name Thesis title
Erika Yamazaki Regarding the application of Article 416 of the Civil Code to torts

1987年

full name Thesis title
Hirohide Arisaka A Consideration of Parliamentary Sovereignty: Can the Current Diet Bind Future Diets?

1986年

full name Thesis title
Mari Yoshikawa A Consideration of the Principality of Indirect Perpetration: Focusing on the Supreme Court Judgment of September 21, 1983

1985年

full name Thesis title
Kensuke Kubo Current Issues in Freedom of Expression: Focusing on the Relationship Between the Public and the Mass Media
Maro Kazuya "An act free in its cause"—A consideration of case law and academic theories—
Fumihiko Ito Personal belongings inspection
Kunio Midorikawa On the Application of Article 207 of the Penal Code—Focusing on its essence, its application to manslaughter and other crimes—
Yasuyuki Endo "Arrest and detention on unrelated charges"

1983年

full name Thesis title
Kiyoshi Kobayashi "A Consideration of the Theory of Causality and Causality in Bill of Exchange Transactions" - For the Understanding of the Concept of Causality -
Hideo Sanjo Trends in the Theory of Issue Execution: Its Impact on Civil Procedure Law
Ryuichiro Takagi British employment contract law and unfair dismissal system: Focusing on the formation process of the concept of unfair dismissal.
Mori Ichi Problem of correcting the imbalance in the number of members of parliament

1980年

full name Thesis title
Junya Ishida "The Intention to Defend" in Self-Defense: An Examination as a Type of Subjective Justification Element
Kimio Kayaba A Consideration of Labeling Theory
Yuji Nakamura Issues surrounding the financial authority of local governments—through an examination of the "Kitano theory"—
Mikio Numata Parent-child relationships—A consideration of Article 730—
Akihiro Otake A Consideration of the Theory of "Freedom of Education"—Especially Focusing on the "Freedom of Education" of Teachers—

1979年

full name Thesis title
Shuhei Abe The effect of human rights between private individuals
Hitoshi Saito Acts free in cause (actio libera in causa)

1978年

full name Thesis title
Katsuhiko Abe Acquisitive prescription and registration
Koichi Igarashi Regarding the effect of disputes
Kazuharu Konoha A Study on the Prohibition of Christianity in the Early Edo Period: Focusing on its Legal Historical Development and Enforcement System

1977年

full name Thesis title
Atsuyoshi Ishizawa An Introduction to a Constitutional Study of the Rule of Law Principle: Focusing on a Re-examination of A.B. Dicey's Theory
Shunji Iwatsuki An Examination of the Establishment Process of the Impeachment System in the U.S. Constitution—Particularly Regarding Presidential Impeachment—
Kazuhiro Watanabe Deliberation period system in door-to-door sales